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Ontario Coat of Arms

Environment and Land Tribunals Ontario

Assessment
Review
Board
Board
Of
Negotiation
Conservation
Review
Board
Environmental
Review
Tribunal
Ontario
Municipal
Board

Appeal Process

If you disagree with your property assessment, you can appeal it to the Board. You may also be able to appeal some property tax matters.

Assessment appeals for residential, farm, managed forest or conservation land properties can only be filed with the ARB if:

  1. A Request for Reconsideration (RFR) has been filed with MPAC AND
  2. A decision on the RFR has been received.

For more information, please see:

Request for Reconsideration (RFR)

If you are unable to resolve the dispute through the RFR process, you can proceed with:

Filing an Appeal

After the Board receives an appeal, we will send you an acknowledgement letter. If the appeal was filed on time and the fee is paid, the Board will proceed to schedule a hearing and will mail you a notice of hearing. For information about hearings, please see the following:

Hearing Process

If, before the start of the hearing, you decide not to proceed, you may withdraw your appeal. Please refer to the following for information:

Withdraw Your Appeal

After the hearing, the Board will issue a decision. For information please see:

Decisions